Legislative History
1.Promulgated per the Order of Tai-Tsai-Shuei No. 1060468620 issued by the Ministry of Finance on September 8, 2017.
2.Article 3 and Article 11 of the Enforcement Rules of The Taxpayer Rights Protection Act were amended by Decree No. 10704668700 issued by the Ministry of Finance on December 26, 2018.